期刊名称：Arabian Journal of Business and Management Review
电子版ISSN：2223-5833
出版年度：2016
卷号：6
期号：3
出版社：Sohar University, Oman and American University of Kuwait
摘要：The relation between the three tiers of government in Nigeria has been problematic over theyears. Several commissions and committees have been set and recommendations proffered, butup till today there is still fiscal conflict among the tiers of government. The local governmentbeing the third tier of government is the worst hit and this has resulted to inability of the localgovernment to carry out its statutory functions effectively. It is in view of this that this studyexamined inter-governmental relation and the performance of local government in Nigeria. Thestudy adopted survey design, specifically descriptive research was adopted. Data was collectedusing questionnaire, focus group discussion. Secondary data was generated from governmentrecords and Central Bank of Nigeria. The findings revealed among others things that intergovernmentalrelation has to an extent helped to reduce tension among the three tiers ofgovernment in Nigeria. Also the imperfection of 1999 constitution has hampered fiscal relationin the three tiers of government in Nigeria. The study recommended among other things thateffort should be made to ensure that all tiers of government should adhere to fiscal transparency,accountability and constitutional provisions on fiscal relations
关键词：Fiscal responsibility; three tiers of government; local government
